XML 66 R20.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Income Taxes (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2014
Income Tax Disclosure [Abstract] |
Income Tax Provision (Benefit) | For the fiscal years ended September 30, 2014, 2013 and 2012 the income tax provision (benefit) was as follows:
|  | 2014 |  |  | 2013 |  |  | 2012 |
Federal—current |  | $ | — |  |  | $ | — |  |  | $ | (4,808 | )
State—current |  |  | 2,226 |  |  |  | 1,076 |  |  |  | 800 |
Total |  | $ | 2,226 |  |  | $ | 1,076 |  |  | $ | (4,008 | )
Company's Net Deferred Tax Assets and Liabilities | Significant components of the Company’s net deferred tax assets and liabilities as of September 30, 2014 and 2013 are as follows:
|  | 2014 |  |  | 2013 |
Deferred tax assets (liabilities): |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 11,401,483 |  |  | $ | 10,473,905 |
Capitalized research and development costs |  |  | — |  |  |  | 134,550 |
Stock based compensation |  |  | 1,228,082 |  |  |  | 408,588 |
AMT credit carryforwards |  |  | 66,320 |  |  |  | 66,320 |
Other |  |  | 250,999 |  |  |  | 186,212 |
Research credit carryforwards |  |  | 43,802 |  |  |  | 43,802 |
Total deferred assets |  |  | 12,990,686 |  |  |  | 11,313,377 |
Valuation allowance for net deferred tax assets |  |  | (12,990,686 | ) |  |  | (11,313,377 | )
Total |  | $ | — |  |  | $ | — |
Income Taxes Computed Using Federal Income Tax Rate | The difference between the income tax provision (benefit) and income taxes computed using the U.S. federal income tax rate was as follows for the years ended September 30, 2014, 2013 and 2012:
|  | 2014 |  |  | 2013 |  |  | 2012 |
Amount computed using statutory rate |  | $ | (1,798,479 | ) |  | $ | (2,473,374 | ) |  | $ | (2,666,961 | )
Net change in valuation allowance for net deferred tax assets |  |  | 1,677,309 |  |  |  | 1,968,987 |  |  |  | 2,247,615 |
Non-deductible items |  |  | 411,473 |  |  |  | 548,839 |  |  |  | 807,533 |
State income tax |  |  | (288,077 | ) |  |  | (43,376 | ) |  |  | (392,195 | )
Income tax provision (benefit) |  | $ | 2,226 |  |  | $ | 1,076 |  |  | $ | (4,008 | )

X
- Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration